A bill to amend the Internal Revenue Code of 1986 to regulate payroll tax deposit agents.

Summary

Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents. Requires such agents to: (1) submit to a bond or annual audit; (2) make certain disclosures to their clients concerning liability for payment of employment taxes; and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 June 2006

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 June 2006

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 27 June 2006

  Open at official source

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